2012天津会计第一章 会计法律制度)（The 2012 chapter Tianjin accounting accounting legal system)）.docVIP

2012天津会计第一章 会计法律制度)（The 2012 chapter Tianjin accounting accounting legal system)） Chapter 1 accounting legal system First, single choice questions 1. on the basis of the audited accounting documents, the registered books are (). A. violation of the rules of accounting supervision of the unit B. violates the requirements of the appointment of the accounting personnel of the unit C. violation of the accounting rules of the unit D. falsification, alteration of vouchers, account books and statements 2. when the general accountant handles the handover of the accounting work, the person responsible for the supervision should be (). Person in charge of A. unit B. accounting personnel in other positions C. personnel department head D. heads of accounting institutions 3. in the following options, the statement of accounting jobs is incorrect. A. one person at one post B. more than one gang C. one person, many posts D. a gang of people 4. the subject of the preliminary accounting qualification examination in the following options is (). A. financial management B. economic law C. junior accounting practice D. tax related laws 5. according to the provisions of the accounting law of China, the qualification certificates that must be obtained by the personnel engaged in accounting work include (). A. economist qualification certificate B. accounting qualification certificate C. senior high school diploma D. certificate of Certified Public Accountant 6. the establishment of a bookkeeping agency, except in addition to the provisions of state laws and administrative regulations, belongs to the following conditions. A. the person in charge of bookkeeping business has the qualification of professional and technical positions above the accountant B. provides accounting information to the competent department C. provides truthful, complete original vouchers and other relevant information to the bookkeeping agency in time D. shall keep confidential the trade secrets which are known in th